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    <title>1996 (1) TMI 180 - CEGAT, NEW DELHI</title>
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    <description>Classification of an imported camera body depended on its presentation with micro-photographic apparatus components. Although the camera could independently function and retained the essential character of a camera without its lens, Chapter 90 Note 2 and Rule 2(a) did not require separate classification where it was simultaneously presented with an adaptor, cable release and microscope tube. The components demonstrated its role in a microphotographic assembly capable of temporary attachment to a conventional microscope. The camera body was therefore treated as part of micro-photographic apparatus under Heading 90.11/12 rather than as a separately presented camera under Heading 90.07.</description>
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    <pubDate>Mon, 01 Jan 1996 00:00:00 +0530</pubDate>
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      <title>1996 (1) TMI 180 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84764</link>
      <description>Classification of an imported camera body depended on its presentation with micro-photographic apparatus components. Although the camera could independently function and retained the essential character of a camera without its lens, Chapter 90 Note 2 and Rule 2(a) did not require separate classification where it was simultaneously presented with an adaptor, cable release and microscope tube. The components demonstrated its role in a microphotographic assembly capable of temporary attachment to a conventional microscope. The camera body was therefore treated as part of micro-photographic apparatus under Heading 90.11/12 rather than as a separately presented camera under Heading 90.07.</description>
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      <pubDate>Mon, 01 Jan 1996 00:00:00 +0530</pubDate>
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